fnHeader (); The text is not in the original format.Back COUNTRY SHEET REPUBLIC of INDONESIA No. 38, 2014 well-being. Zakat. The management. Implementation. (Additional explanation in the State Gazette of the Republic of Indonesia Number 5508)

REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA number 14 by 2014 on the IMPLEMENTATION of Act No. 23 of 2011 ABOUT the MANAGEMENT of ZAKAT by the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: that in order to implement the provisions of article 13, article 14, paragraph (2) of article 16 paragraph (2), article 20, article 24, article 29 paragraph (6), article 33, paragraph (1) and article 36 paragraph (2) of Act No. 23 of 2011 about the management of Zakat , need to establish a government regulation on the implementation of Act No. 23 of 2011 on managing the Zakat; Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945; 2. Act No. 23 of 2011 about the management of Zakat (Gazette of the Republic of Indonesia Number 115 in 2011, an additional Sheet of the Republic of Indonesia Number 5255); Decide: define: GOVERNMENT REGULATION on the IMPLEMENTATION of Act No. 23 of 2011 ABOUT the MANAGEMENT of ZAKAT. CHAPTER I GENERAL PROVISIONS article 1 In this Regulation the definition: 1. Management of Zakat is the activity of planning, implementation, and pengoordinasian in the collection, distribution, and utilization of zakat. 2. A National Charity Amil Agency hereafter referred to BAZNAS is an institution that does the management of zakat nationally. 3. The institution of Amil Zakat hereinafter abbreviated LAZ is a community formed institutions have the task of assisting the collection, distribution, and utilization of zakat. 4. The Unit Collecting Zakat hereinafter abbreviated UPZ is a unit of organization that was formed by the BAZNAS to assist in the collection of tithes. 5. Rights of Amil is a specific part of the zakat which can be utilized for operational cost in the management of zakat in accordance with Islamic jurisprudence. 6. Legislation is Act No. 23 of 2011 about the management of Zakat. 7. the Minister is the Minister of the organizing Affairs of the Government in the field of religion. CHAPTER II the POSITION, duties, and FUNCTIONS of the BAZNAS of article 2 (1) Government formed a BAZNAS to carry out the management of zakat. (2) BAZNAS as referred to in subsection (1) is based in the national capital. (3) BAZNAS as referred to in subsection (1) is the Government agency which is nonstructural independent and accountable to the President through the Minister. Article 3 (1) BAZNAS referred to in article 2 is an agency that is authorized to perform the duties of the management of Zakat nationally. (2) in carrying out the tasks referred to in paragraph (1), BAZNAS organises functions: a. planning the collection, distribution, and utilization of zakat; b. implementation of the collection, distribution, and utilization of zakat; c. control of the collection, distribution, and utilization of zakat; and d. reporting and accountability for the implementation of the management of Zakat. Article 4 (1) in carrying out the tasks and functions the BAZNAS compile guidelines management of Zakat. (2) guidelines for the management of Zakat as referred to in paragraph (1) becomes a reference for the management of Zakat for BAZNAS, BAZNAS province, BAZNAS district/city, and LAZ. CHAPTER III MEMBERSHIP BAZNAS Part One General article 5 (1) BAZNAS consists of 11 (eleven) members. (2) a member of the BAZNAS referred to in paragraph (1) are appointed and dismissed by the President upon the proposal of the Minister. The second part of the procedures of appointment article 6 (1) Member BAZNAS appointed as stipulated in article 5 clause (2) derived from elements of the community and of the Government. (2) a member of the BAZNAS of the community appointed by the President upon the proposal of the Minister after obtaining the consideration of the House of representatives of the Republic of Indonesia. (3) the members of the working period BAZNAS taken hold for 5 (five) years and can be re-elected for one term. Article 7 in order to be appointed as a member of the BAZNAS at least must meet the requirements: a. citizen of Indonesia; b. Muslim; c. duty to God Almighty; d. berahlak noble; e. aged at least 40 (forty) years; f. healthy physical and spiritual; g. not being a member of a political party; h. have competence in the field of management of Zakat; and i. never in law for committing criminal acts of evil that threatened with imprisonment the shortest 5 (five) years. Article 8 (1) a member of the BAZNAS as stipulated in article 5 clause (1) consists of 8 (eight) people from the community and three (3) people from the Government. (2) the elements of the community as referred to in paragraph (1), consisting of the elements of scholars, professionals, and community leaders. (3) elements of the Government as mentioned in subsection (1) consists of the elements of the Ministry which conducts the Affairs of Government in the field of religion, the Ministry organizes the Affairs of Government in the field of Internal Affairs, and the Ministry which hosts the Affairs of Government in the field of finance. Article 9 (1) a member of the BAZNAS of the community as referred to in article 8 paragraph (2) was chosen by a selection team set up by the Minister. (2) the members of the selection team as mentioned in subsection (1) may not be elected the members of the BAZNAS. (3) selection team as mentioned in subsection (1), chose the members of the BAZNAS community of as many as 2 (two) times the amount needed to be delivered to the Minister. Article 10 (1) the members of the BAZNAS of the Government as stipulated in article 8 paragraph (3) derived from the structural-Echelon officials I relating to the management of Zakat. (2) the members of the BAZNAS of the Government as mentioned in subsection (1) is designated by the Minister and the Minister of the organizing Affairs of the Government in the field of Home Affairs and the Minister of the organizing Affairs of the Government in the field of finance. (3) the members of the BAZNAS of the Government appointed by the Minister of the organizing Affairs of the Government in the field of Home Affairs and the Minister of the organizing Affairs of the Government in the field of finance as referred to in paragraph (2) is submitted to the Minister. Article 11 (1) the Minister proposes the members of the BAZNAS community of the element referred to in article 9 paragraph (3) and the members of the BAZNAS of the Government as stipulated in article 10 paragraph (3) to the President. (2) the President chose the 8 (eight) members of the BAZNAS community of the proposed Ministers referred to in subsection (1) to be submitted to the House of representatives of the Republic of Indonesia in order to get consideration. Article 12 members of the BAZNAS of the community who has received a consideration of the House of representatives of the Republic of Indonesia as referred to in article 11 paragraph (2) and the members of the BAZNAS of the Government as stipulated in article 11 paragraph (1) is designated as a member of the BAZNAS with the decision of the President.

Article 13 further Provisions regarding the formation of the team and the procedures for the selection of the members of the BAZNAS community and the appointment of the members of the BAZNAS of the Government is controlled by a regulation of the Minister.

The third part of the Ordinance the election of the Chairman and Vice Chairman of the BAZNAS of article 14 (1) the Chairman and Deputy Chairman of the BAZNAS elected from and by the members for a period of 5 (five) years. (2) the election of the Chairman and Vice Chairman of the BAZNAS done no later than 10 (ten) days counted since the determination of the appointment of members of the BAZNAS by the President. Article 15 (1) the Chairman and Vice-Chairman elected by Member meeting BAZNAS BAZNAS. (2) BAZNAS member meeting referred to in subsection (1), valid if attended by at least 9 (nine) members of BAZNAS. Article 16 (1) BAZNAS member meeting to elect the Chairman and Vice Chairman of the BAZNAS done with deliberation for consensus. (2) in the case of deliberation for consensus as intended in paragraph (1) is not reached, the election of the Chairman and Vice Chairman of the BAZNAS done with voting. (3) the Chairman and Deputy Chairman of the BAZNAS referred to in paragraph (2), valid when selected by more than half the number of members present. Article 17 (1) election results for the Chairman and Vice Chairman of the BAZNAS poured in the news event that is signed by all members of the BAZNAS are present. (2) the results of the election of Chairman and Deputy Chairman of the BAZNAS submitted to the Minister. (3) the Minister for a period of three (3) day mandatory convey election results the Chairman and Vice Chairman of the BAZNAS to the President to set forth by presidential decree. The fourth part of the Ordinance Termination of article 18 BAZNAS Members dismissed if: a. dies; b. term of office expires; c. resigned; d. cannot perform the task for 3 (three) months continuously; or e. not qualify anymore as a member. Article 19 Member BAZNAS who dies or runs out tenure as stipulated in article 18 of the letter a or the letter b, legally quit as a member of BAZNAS.

Article 20 (1) the members of the BAZNAS who resigned as stipulated in article 6 letter c resignation must apply in writing to the Chairman of the BAZNAS accompanied by a reason. (2) a petition for the resignation in writing referred to in subsection (1) are discussed in plenary meetings led by Chairman BAZNAS to obtain clarification. (3) in case the plenary meeting as referred to in paragraph (2) accept the reason of resignation, Chairman of BAZNAS proposes the dismissal of members of the BAZNAS referred to in paragraph (1) to the Minister. Chapter 21

(1) in case the Chairman or Deputy Chairman BAZNAS resigned as a member of the BAZNAS, the petition in writing presented to the Minister and to inform the members of the BAZNAS accompanied by a reason. (2) against the petition for the resignation referred to in subsection (1), the Minister calling the Chairman or Deputy Chairman who apply for resignation to provide clarification. (3) in granting clarification referred to in paragraph (2), the Minister may bring another BAZNAS member. (4) in the event of resignation of the reasons referred to in subsection (1) is accepted, the Minister proposed the dismissal of the Chairman or Deputy Chairman BAZNAS BAZNAS as a member to the President. Section 22 BAZNAS Members who are unable to perform the task for 3 (three) months continuously as stipulated in article 6 letter d can be dismissed, if the task does not run as a member of BAZNAS for 90 (ninety) days continuously without a valid reason.

Article 23 (1) the dismissal of a member of the BAZNAS referred to in section 22 is done after the granting of a written warning as many as three (3) times by Chief BAZNAS. (2) a written Warning is considered granted when a member BAZNAS is not running continuously without a valid reason during the 30 (thirty) days. (3) members of the BAZNAS have earned the one written warning as referred to in subsection (2) does not run the task continuously without a valid reason during the 30 (thirty) days, provided a written warning. (4) members of the BAZNAS have earned a second written warning as referred to in paragraph (3) does not run the task continuously without valid reason for more than 15 (fifteen) days, provided a written warning. (5) if within a period of 15 (fifteen) days from the third written warnings as referred to in paragraph (4) the members of a fixed BAZNAS not run continuous duty without a valid reason, the Chairman of the BAZNAS propose a lunch to the Minister. Article 24-dismissal of the members of BAZNAS who do not qualify anymore as a Member referred to in the Article 6 letter e, is done when: a. be foreign nationals; b. convert; c. doing despicable; d. physical illness and/or spiritual; e. be members of political parties; or f. convicted for committing criminal acts of evil that threatened with imprisonment the shortest 5 (five) years. Article 25 (1) members of the BAZNAS who become foreign citizens, moved, or be members of political parties as stipulated in article 24 letter a, letter b, or e-letter of resignation must apply for membership to the Chairman BAZNAS. (2) in the event that a member of the BAZNAS referred to in subsection (1) does not apply for resignation of BAZNAS, the Chairman of the plenary meeting to ask for clarification. (3) in the case of clarifications in plenary meeting as referred to in paragraph (2) the Member proves BAZNAS don't qualify again as members as stipulated in article 24 letter a, letter b, or the letter e, proposed a lunch as a member of BAZNAS. (4) the Chairman of the BAZNAS proposed the dismissal of the members of the BAZNAS referred to in paragraph (1) and paragraph (3) to the Minister by attaching documents related. Article 26 (1) a member of the alleged BAZNAS doing despicable as stipulated in article 24 of the letter c, can be dismissed as a member of BAZNAS after going through a review process by a team formed by the Chairman of the BAZNAS. (2) members of the BAZNAS who proved to be doing despicable based on results of the examination referred to in subsection (1), proposed a lunch by the Chief BAZNAS to the Minister. Article 27 (1) the members of the BAZNAS who suffer physical pain and/or spiritual as stipulated in article 24, dismissed the letter d became a member of BAZNAS in a prolonged sickness for 90 (ninety) days continuously resulting in not able to perform the duties of a member of the BAZNAS. (2) a member of the prolonged pain BAZNAS for 90 (ninety) days referred to in subsection (1) discharged when based on a doctor's description of the illness that resulted could not perform duties as a member of BAZNAS. (3) in the case of prolonged illness BAZNAS Member referred to in subsection (1), the Chair of the BAZNAS proposed the dismissal of a member of the BAZNAS to the Minister. Article 28 (1) the members of the BAZNAS who allegedly had committed criminal acts of evil that threatened with imprisonment the shortest 5 (five) years as stipulated in article 24 of the letter f and has been established as the defendant, was laid off while a member of the BAZNAS. (2) suspension of Member BAZNAS as referred to in subsection (1) is done by the Minister upon the suggestion of the Chairman of the Minister's decision by publishing BAZNAS. (3) a decision of the Minister referred to in subsection (2) is revoked if the Member BAZNAS as referred to in paragraph (1), is not a criminal offence proven didakwakan. (4) in the event that a member of the BAZNAS referred to in paragraph (1) a criminal offence proven didakwakan and has obtained a court ruling that a law, Chairman of the BAZNAS propose a lunch to the Minister. Article 29 (1) the Minister proposes the dismissal of members of the BAZNAS referred to in Article 8 paragraph (3), article 21 paragraph (4), section 23 subsection (5), article 25 paragraph (4), article 26 paragraph (2), article 27 paragraph (3) and article 28, paragraph (4) to the President. (2) the President set a BAZNAS dismissal referred to in subsection (1) by decision of the President. Part five Member BAZNAS Replacement article 30 (1) BAZNAS member to fill the vacancy which was dismissed for reasons other than consumable tenure as stipulated in article 6 letter b, the President can appoint a replacement upon the proposal of the Minister of BAZNAS. (2) the members of the proposed substitutes BAZNAS as referred to in subsection (1) comes from the same element with BAZNAS members are replaced. (3) the members of the BAZNAS replacement that comes from society, proposed by Minister of one of the members of the BAZNAS who have been selected in the same period. (4) before lifting the replacement of members of the BAZNAS community, the President asked for consideration to the Council of representatives of the Republic of Indonesia. (5) the term of a member of the BAZNAS replacement is the remainder of the term of the Member replaced BAZNAS. CHAPTER IV ORGANIZATION and GOVERNANCE WORK is considered part of the BAZNAS BAZNAS article 31 (1) to carry out the duties and functions of the BAZNAS of the implementing units can be formed. (2) the implementing Unit as referred to in paragraph (1) to carry out the functions of planning, execution, control, reporting, and accountability in the collection, distribution, and utilization of zakat nationally. (3) officials of the implementing unit referred to in subsection (1) is not a civil servant. (4) the provisions concerning the implementing units further referred to in subsection (1) is controlled by a regulation of the Minister. The second part of article 32 Province BAZNAS BAZNAS province formed by Ministers over the Governor's proposal after consideration BAZNAS.

Article 33 (1) BAZNAS the province responsible to provincial and local governments BAZNAS. (2) BAZNAS the province referred to in subsection (1) perform the duties and functions of the BAZNAS at the provincial level in accordance with BAZNAS policies. Article 34 (1) BAZNAS the province consists of the elements of the leadership and executors. (2) the direction referred to in subsection (1) consists of the Chairman and at most 4 (four) Vice Chairman. (3) the direction referred to in subsection (1) comes from a society that includes scholars, professionals, and community leaders. (4) the Executor as referred to in paragraph (1) to carry out the functions of administration and planning, execution, control, reporting and accountability in the collection, distribution, and utilization of zakat. (5) the Executor as referred to in subsection (1) is not a civil servant. (6) in terms of implementing necessary can come from a civil servant seconded. Article 35 the requirement to become a member of BAZNAS as mentioned in article 7 apply as requirements for the appointment of the leadership of the BAZNAS province.

Article 36 (1) Director BAZNAS province as stipulated in article 34 paragraph (2), appointed and dismissed by the Governor after consideration of BAZNAS. (2) the appointment and dismissal of the Chairman of the provincial BAZNAS as referred to in paragraph (1) notified to the Secretary of the tembusannya presented to the head of the Regional Office of the Ministry of religion. Article 37 of the implementing BAZNAS province as stipulated in article 34 paragraph (5) was appointed and dismissed by the Chairman of the BAZNAS province.

Article 38 in the execution of the duties and functions referred to in Article 33 paragraph (2), BAZNAS the province is obligated to: a. conduct the planning, execution, and control over the collection, distribution, and utilization of zakat at the provincial level; b. do the coordination with the Regional Office of the Ministry of religion and related institutions at the provincial level in the implementation of the collection, distribution, and utilization of zakat; and c. reporting and mempertanggunjawabkan management of Zakat, alms and infak, as well as other religious to social fund BAZNAS and Governor. The Third Part Of The BAZNAS District/City

Article 39 kabupaten/kota BAZNAS formed by the Director-General of who has the duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion over bupati/walikota proposal after consideration BAZNAS.

Article 40 (1) BAZNAS kabupaten/kota as stipulated in article 39 are accountable to provincial and local governments BAZNAS kabupaten/kota. (2) BAZNAS kabupaten/kota referred to in subsection (1) perform the duties and functions of the BAZNAS at the kabupaten/kota level in accordance with BAZNAS policies. Article 41 (1) BAZNAS district/municipality consisting of the elements of the leadership and executors. (2) the direction referred to in subsection (1) consists of the Chairman and at most 4 (four) Vice Chairman. (3) the direction referred to in subsection (1) comes from a society that includes scholars, professionals, and community leaders. (4) the Executor as referred to in paragraph (1) to carry out the functions of planning, execution, control, as well as reporting and accountability in the collection, distribution, and utilization of zakat. (5) the Executor as referred to in subsection (1) is not a civil servant. (6) in terms of implementing necessary can come from a civil servant seconded. Article 42 the requirements to become a member of BAZNAS as mentioned in article 7 apply as requirements for appointment of Chairman BAZNAS kabupaten/kota.

Article 43 (1) Director BAZNAS kabupaten/kota referred to in Article 41 paragraph (1), appointed and dismissed by the bupati/walikota after consideration of BAZNAS. (2) the appointment and dismissal of the Chairman BAZNAS kabupaten/kota referred to in paragraph (1) notified to the Director General who has duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion that tembusannya is submitted to the head of the Regional Office of the Ministry of religion and the religious Ministry Office Chief kabupaten/kota. Article 44 of the implementing BAZNAS kabupaten/kota referred to in Article 41 paragraph (1) are appointed and dismissed by the Chairman of the BAZNAS district/city.

Article 45 in the execution of the duties and functions referred to in article 40 paragraph (2), BAZNAS kabupaten/kota is obliged to: a. conduct the planning, execution, and control over the collection, distribution, and utilization of zakat in the district/city level; b. do the coordination with the Office of the Ministry of religion kabupaten/kota and relevant agencies in the district/city level in the implementation of the collection, distribution, and utilization of zakat; and c. reporting and mempertanggunjawabkan management of Zakat, alms and infak, as well as other religious social funds to the BAZNAS province and the bupati/walikota. The fourth part UPZ Article 46 (1) in carrying out the tasks and functions, BAZNAS, BAZNAS and BAZNAS of the province, kabupaten/kota can form the UPZ. (2) the UPZ referred to in subsection (1) is in charge of helping the collection of tithes. (3) the results of the collection of tithes by UPZ as referred to in paragraph (2) the mandatory deposited to BAZNAS, BAZNAS or BAZNAS of the province, kabupaten/kota. (4) the provisions concerning the establishment and the work of UPZ arranged with Rules Chairman BAZNAS. Chapter V ORGANIZATION of the WORK of the SECRETARIAT and the BAZNAS of article 47 (1) BAZNAS in the discharge of his duties, assisted by the Secretariat. (2) the Secretariat referred to in paragraph (1) membawahkan at most four (4) parts and/or functional Office group. (3) each section referred to in paragraph (2) membawahkan at most three (3) subsection and/or functional Office group. Article 48 the Secretariat BAZNAS as stipulated in article 47 is in charge of administrative and technical support for the implementation of the duties and functions of the BAZNAS.

Article 49 (1) BAZNAS Secretariat referred to in Article 47 paragraph (1) is headed by a Secretary. (2) the Secretary referred to in subsection (1) is appointed and dismissed by the Minister in accordance with the provisions of the legislation. (3) the Secretary referred to in subsection (2) is under and responsible to the head of BAZNAS and administratively built by General Director who has duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion. Article 50 the Secretariat in carrying out its work BAZNAS do: a. coordination and communication with the leadership of BAZNAS in the Affairs of the Administration against the planning, execution and control, collection, distribution, and utilization of zakat; b. preparation and holding of meetings of BAZNAS; and c. completion of the making of the report and accountability for implementation of the tasks, functions, and powers of BAZNAS in the implementation of the collection, distribution, and utilization of zakat. Article 51 In doing their job of helping the Secretariat administrative BAZNAS BAZNAS built by and is responsible to the Director General who has duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion.

Article 52 further Provisions regarding the position, duties, functions, and organization of the Secretariat of the BAZNAS is controlled by a regulation of the Minister after obtaining the approval of the Minister of the organizing Affairs of the Government in the field of utilization of State apparatus and reform the bureaucracy.

CHAPTER VI the SPHERE of AUTHORITY of the COLLECTION of TITHES of article 53 (1) BAZNAS is authorized to perform the collection of tithes through UPZ and/or directly. (2) Collecting zakat through UPZ referred to in subsection (1) done by forming the UPZ on: a. the State institutions; b. ministries/non governmental ministries; c. State-owned enterprises; d. national and foreign private companies; e. representation Republic of Indonesia abroad; f. representative offices of foreign countries/institutions; and g. National Mosque. (3) the collection of zakat is directly referred to in subsection (1) is done through a means that has been provided by BAZNAS. Article 54 (1) BAZNAS provincial authorities conduct collection of zakat through UPZ and/or directly. (2) Collecting zakat through UPZ referred to in subsection (1) done by forming the UPZ on: a. vertical; agencies offices b. a work unit Office of devices area/regional institutions of the province; c. regional province-owned enterprises; d. private company provincial scale; e. College; and f. the mosque of the Kingdom. (3) the collection of zakat is directly referred to in subsection (1) is conducted through the means provided by the provincial BAZNAS. Article 55 (1) BAZNAS kabupaten/kota authorities conduct collection of zakat through UPZ and/or directly. (2) Collecting zakat through UPZ referred to in subsection (1) done by forming the UPZ on: a. work unit of local government offices/agencies regional district/city; b. vertical agencies Office district/city level; c. business entity belonging to the County/City; d. private company scale district/city; e. mosques, surau, langgar mushalla, or other name; f. school/madrasah and other institutions; g. subdistrict or other name; and h. villages or other names. (3) the collection of zakat is directly referred to in subsection (1) is conducted through the means provided by the BAZNAS district/city. CHAPTER VII ORGANIZATIONAL REQUIREMENTS, LICENSING, and the ESTABLISHMENT of a MECHANISM of REPRESENTATIVE Considered parts of the Organizational requirements of the LAZ Article 56 to assist BAZNAS in the implementation of the collection, distribution, and utilization of zakat, the public can form the LAZ.

Article 57 the formation of LAZ as stipulated in article 56 compulsory Ministerial permission or officials appointed by the Minister after fulfilling the requirements: a. registered as a civic organization that manages Islamic education, dakwah, and social, or legal body; b. recommendations of the BAZNAS; c. have a watchdog system; d. has the capability of technical, administrative and financial, to carry out its activities; e. nonprofit; f. have the program to leverage existing zakat for the welfare of the people; and g. willing to finance and jurisprudence are audited periodically. The second part of the licensing Mechanism of article 58 (1) Permits the formation of LAZ as mentioned in Article 57 do with applying for writing. (2) a written Application referred to in paragraph (1) proposed by the leadership of the civic organization of Islam by attaching: a. the articles of organization; b. certificate is registered as a civic organization of the Ministry that organizes the Affairs of Government in the field of Internal Affairs; c. the decision letter of endorsement as a legal entity of the Ministry that organizes the Affairs of Government in the field of law and human rights; d. a letter of recommendation from BAZNAS; e. the order and a statement of willingness as overseer of laws; f. affidavit of willing financial and Shari'a audited at regular intervals; and g. program utilization of zakat for the welfare of the people. Article 59 (1) Permits the formation of LAZ civic organizations proposed by the Islamic national scale is given by the Minister. (2) Permits the formation of LAZ presented by the Islamic community organizations province-awarded by the Director-General of who has the duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion. (3) Permits the formation of LAZ filed by civic organization Islam district/city scale is given by the head of the Regional Office of the Ministry of religion. Article 60

(1) the Minister, the Director General of who has the duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion, or the head of the Regional Office of the Ministry of the province of religion as stipulated in article 59 is authorized to grant or deny the petition permits the formation of LAZ. (2) in the case of application for the establishment of the LAZ meets the requirements referred to in Article 57, the Minister, the Director General of who has the duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion, or the head of the Regional Office of the Ministry of the religious province of publishing permits the formation of LAZ. (3) in the case of application for the establishment of the LAZ does not meet the requirements referred to in Article 57, the Minister, the Director General of who has the duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion, or the head of the Regional Office of the Ministry of the religious province of refusing the application for a permit establishment of the LAZ are accompanied by reasons. Article 61 the process of settlement of the grant permission in the formation of the LAZ is done within a period of not longer than 15 (fifteen) working days counted from the date of the written application received.

The third part of the formation of Representative LAZ Article 62 (1) national scale LAZ can open representative. (2) the opening representing the LAZ as referred to in paragraph (1) may only be carried out in each province for one (1) representative. (3) the opening of representative LAZ as mentioned on paragraph (2), must have the permission of the head of the Regional Office of the Ministry of religion. (4) Permit the opening of a representative of the LAZ as mentioned on paragraph (3) is carried out by applying in writing. (5) a written Application referred to in subsection (4) submitted by the Chairman to the head of regional Office of LAZ's Ministry of religion by attaching province: a. permit the formation of LAZ from the Minister; b. recommendations of the BAZNAS province; c. data muzaki and mustahik; and d. program utilization of zakat for the welfare of the people. Article 63 (1) of the provincial-scale LAZ can only open one (1) representative in each kabupaten/kota. (2) the opening of representative LAZ as mentioned on paragraph (1), must have the permission of the head of the Office of the Ministry of religion kabupaten/kota. (3) Permit the opening of a representative of the LAZ as referred to in paragraph (2) is done by applying in writing. (4) a written Application referred to in subsection (3), submitted by the Chairman to the Head Office of the Ministry of LAZ religion kabupaten/kota with attach: a. permit the establishment of a Director General of LAZ has duties and functions in the field of zakat on Ministry that organizes the Affairs of Government in the field of religion; b. recommendations of the BAZNAS district/city; c. data muzaki and mustahik; and d. program utilization of zakat for the welfare of the people. Article 64 (1) the head of a regional Office of the Ministry of religion or the head of the provincial Office of the Ministry of religion district/municipality granted the application for the opening of the LAZ representatives have met the requirements by publishing permit opening of representative LAZ. (2) in case the application for opening of representative LAZ as stipulated in article 62 and article 63 does not meet the requirements, the head of the Regional Office of the Ministry of religion or the head of the provincial Office of the Ministry of religion kabupaten/kota refused the application for the opening of the representation of the LAZ are accompanied by reasons. Article 65 the completion Process permits the opening of representation is undertaken within a period of not longer than 15 (fifteen) working days counted from the date of the written application received.

The fourth section of Amil Zakat Individually or Gathering in the community Article 66 (1) in respect of a particular area of the community and yet affordable by BAZNAS and LAZ, activity management of Zakat can be done by gathering individual figures, Muslims (alim scholars), or caretaker/takmir mosque/amil zakat as a small mosque. (2) the activity of management of Zakat by amil zakat as referred to in subsection (1) is carried out by notifying, in writing, to the head of the Religious Affairs Office districts. CHAPTER VIII FINANCING of BAZNAS and USAGE RIGHTS of the AMIL Section 67 (1) BAZNAS operating costs charged to the budget of revenue and expenditure of the State and the rights of Amil. (2) the magnitude of the Amil Rights can be used for operational costs referred to in subsection (1) are defined in accordance with Islamic jurisprudence considering the aspects of productivity, effectiveness, and efficiency in the management of Zakat. (3) the use of the right magnitude Amil as mentioned on paragraph (2) are listed in the work plan and the annual budget drawn up by BAZNAS and endorsed by the Ministers. Article 68 (1) the members of the BAZNAS, the BAZNAS BAZNAS and the head of the province, kabupaten/kota financial rights assigned in accordance with the tasks and functions. (2) a member of the BAZNAS leadership BAZNAS BAZNAS and the head of the province, kabupaten/kota referred to in subsection (1) is not given a pension and/or severance after stopping or ending his tenure. (3) further Provisions on the rights of the member financial BAZNAS regulated by regulation of the President. (4) the provisions concerning the rights of the Treasury-led BAZNAS-led BAZNAS province and kabupaten/kota were implemented in accordance with the provisions of the legislation. Article 69 (1) operating expenses BAZNAS BAZNAS province and kabupaten/kota is charged to the income and expenditure budget areas and Amil. (2) operating expenses BAZNAS BAZNAS province and kabupaten/kota that are charged to the income budget shopping areas include: a. the right financial direction of BAZNAS province and BAZNAS district/city; b. the cost of public administration; c. the cost of dissemination and coordination of BAZNAS province BAZNAS district/city, and LAZ province; and d. the costs of dissemination and coordination BAZNAS kabupaten/kota with LAZ kabupaten/kota. (3) operating expenses other than as referred to in paragraph (2) charged to the right of Amil. (4) the magnitude of the Amil Rights can be used for operational costs referred to in subsection (2) are defined in accordance with Islamic jurisprudence considering the aspects of productivity, effectiveness, and efficiency in the management of Zakat. (5) the use of the right magnitude Amil as mentioned on paragraph (3) are listed in the work plan and the annual budget drawn up by the BAZNAS of the province or district/city BAZNAS and validated by BAZNAS. Article 70 Financing were sourced from the budget of the State expenditures and revenues can be given to BAZNAS BAZNAS province and kabupaten/kota in financing operational activities sourced from budgetary income and expenditure area is insufficient.

CHAPTER IX the REPORTING and ACCOUNTABILITY BAZNAS and LAZ Article 71 (1) BAZNAS kabupaten/kota is obliged to submit a report of the implementation of the management of Zakat, infak, alms, and other religious to social fund BAZNAS province and the bupati/walikota every 6 (six) month and year end. (2) compulsory province BAZNAS submit a report upon the implementation of the management of Zakat, infak, alms, and other religious to social fund BAZNAS and Governor of every 6 (six) month and year end. Article 72 (1) BAZNAS mandatory report implementation management of Zakat, infak, alms, and other religious Social Fund to the Minister every 6 (six) month and year end. (2) in addition to the final report of the year referred to in subsection (1) BAZNAS is also obliged to report the execution of his duty in writing to the President through the Minister and the Representatives of the Republic of Indonesia at least 1 (one) time dalam1 (one) year. Article 73 LAZ mandatory report implementation management of Zakat, infak, alms, and other religious to social fund BAZNAS and local governments every 6 (six) month and year end.

Article 74 the representative is obligated to report the implementation of LAZ management of Zakat, infak, alms, and other religious Social Fund to LAZ by passing effluent to the regional government and head of the Regional Office of the Ministry of religion and the religious Ministry Office Chief kabupaten/kota.

Article 75 (1) of the report of the implementation of the management of Zakat, infak, alms, and other religious social fund referred to in Article 71, chapter 72, 73 and section must be in the same audit and finance. (2) an Audit system referred to in subsection (1) is carried out by the Ministry that organizes the Affairs of Government in the field of religion. (3) Financial Audit as referred to in paragraph (1) are performed by the public accountant. (4) the report on the implementation of the management of Zakat, infak, alms, and other religious social fund which has the same financial and audit referred to in subsection (2) and paragraph (3) was delivered to BAZNAS. Article 76 of the report referred to in Article 71, chapter 72, 73 and article contains accountability and Performance Management implementation of the Zakat, infak, alms, and other religious Social Fund.

CHAPTER X ADMINISTRATIVE PENALTIES Article 77 BAZNAS or administrative sanctions imposed when LAZ: a. do not provide evidence of payment of tithes to every muzaki as stipulated in article 11 paragraph (1) of the Act; b. distributing and utilization of infak, alms, and other religious Social Fund does not comply with Islamic jurisprudence and is not conducted in accordance with the provisions of the diikrarkan by the giver as stipulated in article 28 paragraph (2) of the Act; and/or c. do not do the recording in its own bookkeeping against management infak, alms, and other religious Social Fund as stipulated in article 28 paragraph (3) of the Act. Article 78 (1) Amil zakat as referred to in article 66 paragraph (1) who does not inform the head of the Religious Affairs Office of subdistrict, an administrative sanction imposed.

(2) the Amil zakat as referred to in article 66, can also be imposed administrative sanctions if: a. do not do the bookkeeping and record keeping against the management of zakat; or b. do not do the distribution and utilization of zakat in accordance with Islamic jurisprudence and is not conducted in accordance with the provisions of the diikrarkan. Article 79 administrative penalties when LAZ does not implement the reporting referred to in article 19 and article 29 paragraph (3) of the Act or article 73 of this Regulation.

Article 80 administrative Sanctions as stipulated in article 77 and article 79 can be either: a. a written warning; b. suspension of the activities; and/or c. revocation operations. Article 81 (1) of the administrative Sanction in the form of a written warning as referred to in article 80 letters a BAZNAS charged to the LAZ or violates these terms as stipulated in article 77 or article 79. (2) the repetition of the breach of the provisions referred to in subsection (1) against BAZNAS or administrative penalties in the form of LAZ temporary suspension of activities. (3) administrative Sanction in the form of temporary suspension of the activities referred to in paragraph (2) was revoked in BAZNAS or LAZ has fulfilled its obligations as stipulated in article 11 paragraph (1) or article 28 paragraph (2) and paragraph (3) of the Act. (4) in the event of repetition of the offence provisions of the LAZ performs as intended in paragraph (1) and have been charged an administrative sanction as referred to in paragraph (2), subject to administrative sanction in the form of revocation operations. (5) in the event of repetition of the offence provisions do BAZNAS as referred to in paragraph (1) and have been charged an administrative sanction as referred to in paragraph (2), the Member or the leadership of the BAZNAS who did the offence may be stated doing despicable as stipulated in article 24 of the letter c. Article 82 (1) the imposition of administrative sanctions in the form of a written warning against violations committed by BAZNAS given by the Minister. (2) the imposition of administrative sanctions in the form of a written warning against violations committed by BAZNAS provinces or kabupaten/kota and LAZ is given by BAZNAS. (3) the imposition of administrative sanctions in the form of temporary suspension of activity and for the removal of the permission granted by the Minister. Article 83 (1) Amil zakat as referred to in article 78 paragraph (1) of the administrative penalties in the form of cessation of the activities of the management of zakat. (2) the Amil Zakat as referred to in article 78 paragraph (2) administrative penalties in the form of a written reprimand. (3) in the event of Amil Zakat doing the repetition of violations of the provisions referred to in subsection (2), subject to administrative sanction in the form of temporary suspension of the activities of the management of zakat. (4) in the event of Amil Zakat doing the repetition of violations of the provisions referred to in paragraph (3), subject to administrative sanction in the form of cessation of the activities of the management of zakat. Chapter 84 further Provisions concerning the imposition of an administrative sanction procedures governed by regulation of the Minister.

CHAPTER XI CLOSING PROVISIONS Article 85 of regulation of implementation of this Regulation should be established at the latest within a period of 1 (one) year since the Government regulations accounting for this set.

Article 86 of this Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

Established in Jakarta on February 14, 2014, PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on February 14, 2014, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();

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